SB 433  - AS INTRODUCED

 

 

2024 SESSION

24-2967

12/06

 

SENATE BILL 433

 

AN ACT relative to establishing a commission to study the enforcement and collection of taxes on electronic cigarettes.

 

SPONSORS: Sen. Lang, Dist 2; Sen. Pearl, Dist 17; Rep. Moffett, Merr. 4; Rep. Hunt, Ches. 14

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill establishes a commission to study the enforcement and collection of taxes on electronic cigarettes.

 

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

24-2967

12/06

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty Four

 

AN ACT relative to establishing a commission to study the enforcement and collection of taxes on electronic cigarettes.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  Committee Established.  There is established a committee to study enforcement and collection of the “vape” tax imposed by RSA 78:2, II(b)(1) and (2), enacted in 2020.

2  Membership and Compensation.

I.  The members of the committee shall be as follows:

(a)  Two members of the senate, appointed by the president of the senate.

(b)  Two members of the house of representatives, appointed by the speaker of the house of representatives.

(c)  One representative of the department of revenue administration, appointed by the commissioner.

(d)  One representative of the liquor commission, appointed by the chairman.

(e)  One member, appointed by the governor, engaged in the business of the retail vape sales.

II.  Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

3  Duties.  The committee shall study the enforcement mechanism and collection of the tax imposed RSA 78:2, II(b)(1) and (2).

4  Chairperson; Quorum.  The members of the study committee shall elect a chairperson from among the members.  The first meeting of the committee shall be called by the first-named senate member.  The first meeting of the committee shall be held within 45 days of the effective date of this section.  Four members of the committee shall constitute a quorum.

5  Report.  The committee shall report its findings and any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before November 1, 2024.

6  Effective Date.  This act shall take effect upon its passage.